AD05 - Auditor I
General Nature of Work:
Performs paraprofessional auditing duties on employers' contribution reports and individual tax returns to ensure compliance with employment security laws, the Unemployment Tax Act and South Carolina tax laws.
Guidelines for Class Use/Distinguishing Characteristics:
This class is intended for use as the entry level of the auditing series.
Examples of Work:
(Note: The examples of work listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. The intent of the listed examples is to give a general indication of the levels of difficulty and responsibility common to all positions in this class.)
Prepares tax returns and contribution and wage reports for computer processing by coding, batching and making on-line error corrections of returns.
Performs preliminary audits of employer contribution and wage reports; defines errors and makes necessary adjustments to assure accuracy.
Audits business personal property and/or exempt returns to determine accuracy, adequacy and compliance with reporting regulations.
Processes rejected tax returns and employer contribution reports; researches discrepancies; calculates correct amounts.
Conducts general tax return office audits, resolves tape match error lists and makes proposed adjustments.
Reviews and verifies employer accounts and files which are to be placed into tax execution; verifies amounts to be placed in execution and reconciles with total debit amounts; calculates interest on unpaid amounts.
Contacts employers regarding adjustments and delinquent reports and moneys.
Analyzes employer accounts and makes tax rate liability decisions.
Provides telephone assistance to the general public.
Knowledge, Skills and Abilities:
(Note: The knowledge, skills and abilities listed are not necessarily inclusive of the requirements for every position in the class.)
Knowledge of modern office practices, procedures and equipment.
Knowledge of accounting/bookkeeping principles and practices.
Knowledge of procedures and policies of the accounting section of the Unemployment Insurance Division.
Knowledge of South Carolina tax laws and forms.
Skill in the use of calculators, CRTs, and on-line computer systems.
Ability to understand and follow instructions.
Ability to communicate effectively.
State Minimum Training and Experience
State Necessary Special Requirements:
(Note: Additional requirements may be applicable for individual positions in the employing agency.)
A high school diploma and experience in accounting, auditing, bookkeeping or unemployment insurance.
MUSC Minimum Training and Experience Requirements:
A high school diploma and one year experience in accounting, auditing, bookkeeping or unemployment insurance.
MUSC Physical Requirements:
(Note: The following descriptions are applicable to this section: Continuous - 6-8 hours per shift; Frequent - 2-6 hours per shift; Infrequent - 0-2 hours per shift)
Ability to perform job functions in an upright position. (Frequent)